97C.3 - FEDERAL-STATE AGREEMENT.
97C.3 FEDERAL-STATE AGREEMENT.
The state agency, with the approval of the governor and the
attorney general, is hereby authorized to enter on behalf of the
state into an agreement with the federal security administrator,
consistent with the terms and provisions of this chapter, for the
purpose of extending the benefits of the federal old-age and
survivors' insurance system to employees of the state or any
political subdivision thereof with respect to services specified in
such agreement which constitute "employment" as defined in
section 97C.2 of this chapter. Such agreement may contain such
provisions relating to coverage, benefits, contributions, effective
date, modification and termination of the agreement, administration,
and other appropriate provisions as the state agency and federal
security administrator shall agree upon, but, except as may be
otherwise required by or under the Social Security Act, Title II, as
to the services to be covered, such agreement shall provide in effect
that:
1. Benefits will be provided for employees whose services are
covered by the agreement (and their dependents and survivors) on the
same basis as though such services constituted employment within the
meaning of Title II of said Social Security Act.
2. The state will pay to the secretary of the treasury, at such
time or times as may be prescribed under the Social Security Act,
Title II, contributions with respect to wages (as defined in section
97C.2 of this chapter), equal to the sum of taxes which would be
imposed by sections 1400 and 1410 of the federal Insurance
Contributions Act, if the services covered by the agreement
constituted employment within the meaning of that Act.
3. Such agreement shall be effective with respect to services in
employment covered by the agreement performed after a date specified
therein, but in no event may it be effective with respect to any such
services performed prior to the first day of the calendar year in
which such agreement is entered into or in which the modification of
the agreement making it applicable to such services is entered into,
provided that in the case of an agreement or modification made after
the effective date of this chapter [May 3, 1953] and prior to January
1, 1954, such agreement or modification of the agreement shall be
made effective with respect to any such services performed on or
after January 1, 1951.
4. All services which constitute employment as defined in section
97C.2, and are performed in the employ of the state, or any political
subdivision, by employees of the state, or of any political
subdivision, shall be covered by the agreement. Section History: Early Form
[C46, 50, § 97.45; C54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §
97C.3]
Referred to in § 97C.4, 97C.5, 97C.13, 97C.14, 97C.15, 97C.17,
97C.21